1. The appellant – original accused has preferred this appeal under sec. 374 (2) of the Code of Criminal Procedure, against the judgment and order of conviction and sentence dated 15.04.1997 passed by the learned Special Judge & Addl. Sessions Judge, Jamnagar, in Special Case No. 02 of 1994, whereby, the learned Special Judge has convicted the appellant – accused for the offence under sec. 7 of the Prevention of Corruption Act and sentenced him to undergo simple imprisonment of 1 (one) year and to pay a fine of Rs. 2,000/-, in default, to undergo further S.I. for one month. The appellant is also convicted for the offence under section 13(2) r/w Section 13(1)(d) of the P.C. Act and sentenced him to undergo S.I. for a period of one year and to pay a fine of Rs. 5,000/-, in default, to undergo further SI for one month, which is impugned in this appeal. The learned Judge has ordered that substantive sentences are to run concurrently.

2. The brief facts of the prosecution case is as under:

That on or about 11.5.1993 the appellant – accused was serving as Sales-Tax Officer at Jam Khambhalia. The complainant was serving as Mehtaji in Satyanarayan Stone Crushing Plant and he was writing the books of accounts in the said firm. Earlier the said plant was run in the name of Bavanji Gopabhai & Co. and the complainant was also writing the books of accounts of the said company. It is alleged that the assessment of Sales tax for the assessment year 1991-92 of said Bavanji Gopabhai & Company was to be made by the Sales Tax Office, Khambhalia and, therefore, the appellant – accused issued notice dated 3.4.1993 to the said company to produce account books of the company and to appear before him on 11.5.1993. The said notice was received by Kishorbhai Bavanji, who later on gave it to the complainant. It is alleged that after 4 to 5 days of receipt of notice, the complainant met the appellant – accused in his chamber and some conversation took place between them. It is alleged that appellant – accused informed the complainant that if he wanted to get reduction in the assessment of sales tax then he would be required to pay Rs.500/- to him (accused) and if the amount is not paid then he would make high assessment of the tax. It is alleged that as the complainant was not willing to pay the said amount to the appellant – accused, he approached the A.C.B. Office at Jamnagar and lodged complaint against the appellant – accused. On receiving the complaint, the Investigating Officer called two Panchas, who were Government servants. The complainant produced five currency notes, each of Rs.100/- denomination and necessary experiments of anthrecene powder and ultra-violet lamp were carried out in presence of panch witnesses. The currency notes duly smeared with anthrecene powder were kept in the shirt pocket of the complainant and necessary instructions were given to the complainant and the first panch. Thereafter, the preliminary panchnama was drawn. Thereafter, after completing necessary procedure the raiding party reached the place in private vehicle. The complainant and first panch proceeded towards Sales Tax Office and rest of the members of raiding party followed them. The complainant met the Advocate Shri Raichura and Kishorbhai Bavanji, partner of the firm, who were present in the Sales Tax Office. Thereafter, the complainant along with first panch, Shri Raichura and Kishorbhai Bavanjibhai, produced the accounts books to Shri A.C.Dhruva, Sales Tax Inspector, who prepared some notes in the office files. Thereafter, said Sales-tax Inspector, along with the complainant and others went inside the chamber of appellant – accused and obtained signature of the complainant, Shri Raichura and Kishorbhai in the files and thereafter left the chamber of the appellant – accused. It is alleged that thereafter Mr. Raichura and Kishorbhai also left the chamber of the appellant – accused. It is alleged that thereafter the appellant – accused demanded Rs.500/